1.audit 审计 l\$C)q6O
2.attestation 鉴证 .-RW lUe;,
3.credibility 可信赖程度 "hy#L
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4.audit of financial statements 财务报表审计 +S/8{2%?DG
5.agreed-upon procedures 执行商定程序 cst=ms
6.high levels of assurance 高水平保证 'kx{0J?
7.compilation 编制 wV5<sH__
8.reliability 可靠性
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9.relevance 相关性 >@oO7<WB
10.professional skepticism 职业谨慎 E"L'm0i[[
11.objectivity 客观性 vm4]KEyrX
12. professional competence 专业胜任能力 X,y$!2QI
13.Senior/CPA-in-charge 项目经理 :"QRB#EC%
14.audit engagement letter 业务约定书 mY`b|cS3p$
15.recurring audit 连续审计 ^'[ |
16.the client 委托人 $7BD~U
17.change CPA 更换注册会计师 ImF/RKI~ "
18.the existing CPA 现任注册会计师 R0/~)
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19.the successor CPA 后任注册会计师 J41ZQ
20.the preceding CPA前任注册会计师 pn
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21.issue the audit report 出具审计报告 G 8NSBaZe
22.expert 专家 VFYJXR{
23.the board of directors 董事会 E*
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24.knowledge of the entity‘ s business 了解被审计单位情况 %"KBX~3+Kj
25.assess material misstatement risks评估重大错报风险 \lY26'
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ]\_4r)cN<n
27.a general knowledge of —— 初步了解―――的情况 w\@Anwj#L
28.a more knowledge of—— 进一步了解的情况 $}\.)^[}
29.the prior year‘s working papers 以前年度工作底稿 fq F1-%
30.minutes of meeting 会议纪要 H>Fy 2w
31.business risks 经营风险 -7pZRnv
32.appropriateness 适当性 L3kms6ch
33.accounting estimate 会计估计 PMTyiwlm
34.management representations 管理层声明 >5 i8%r
35.going concern assumption 持续经营假设 M~"K@g=Wr
36.audit plan 审计计划 i\t4TdEx(
37.significant audit areas 重点审计领域 FijzO
38.error 错误 54'z"S:W
39.fraud舞弊 W5yqnjK
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40.modified or additional procedures 修改或追加审计程序 |bBYJ
41.misappropriation of assets 侵占资产 IGbQ L
42.transactions without substance 虚假交易 Zd5frc$
43.unusual pressures 异常压力 ml3]CcKn
44.the suspected noncompliance 涉嫌存在违法行为 =)T5Y,+rJ
45.materialiy 重要性 35,SP R
46.exceed the materiality level 超过重要性水平 s\ ~r
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47.approach the materiality level 接近重要性水平 f|<
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48.an acceptably low level 可接受水平 goxgJOiB
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 (>Tu~Vo
50.misstatements or omissions 错报或漏报 |~Z+Xla
51.aggregate 总计 0<P
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52.subsequent events 期后事项 '7E?|B0],
53.adjust the financial statements 调整财务报表 {WC{T2:8
54.perform additional audit procedures 实施追加的审计程序 )9PQj
55.audit risk 审计风险 k|g~xmI;
56.detection risk 检查风险 R_Z
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57.inappropriate audit opinion 不适当的审计意见 D vK}UAj=
58.material misstatement 重大的错报 my*/MC^O
59.tolerable misstatement 可容忍错报 .IG(Y!cB
60.the acceptable level of detection risk 可接受的检查风险